Company ABC purchased a machine on 1/1/2006 for $300,000. At the time of purchase they estimated that the machine would last 6 years and have a salvage value of $90,000. They begin depreciating the machine using the sum-of-the-years-digits depreciation methodology. On 1/1/2009 they change their estimated salvage value to $50,000, extend the useful life by 2 years, and switch to the straight-line method of depreciation.

What is the 2009 Depreciation Expense related to this machine?